ADV

Search The Tax Institute

shopping_cart

Your shopping cart is empty

Username / Member No.

Password

Remember Me done

Forgot My Login Details Create a Profile

Restructuring and Division 7A presentation

Member Price: Free
Non Member Price: $15.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 22 Nov 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

restructuring - preliminary issues
restructuring – effecting certain transactions
restructuring principles
Is rollover relief viable?

Author profile

Arthur Athanasiou CTA-Life

Arthur Athanasiou, CTA (Life), is an Accredited Tax Law Specialist and Principal of AGA Legal Pty Ltd. He is a highly competent and well-respected tax lawyer with 30 years’ experience. While he provides clients with tax and structuring advice, his main area of focus is in resolving tax disputes with the ATO and SRO and settling tax audits. Arthur also practises in matters involving tax agents and inquiries by the Tax Practitioners Board including appealing adverse TPB decisions. His practice also extends to white-collar crime, and other taxation offences. He also has a Deceased Estates practice. Arthur has qualified as a Chartered Accountant and is a former President of The Tax Institute. He has been appointed as an Adjunct Professor at La Trobe University Law School and chaired the Law Institute’s Tax Law Advisory Committee for a decade. Arthur has been recognized by Doyle's Guide who has recognized him as a "Leading Lawyer, Tax Law, Victoria" multiple times (2016, 2018-2024) and a "Recommended Lawyer, Tax Law, Victoria" (2015, 2017). Best Lawyers Peer Review recognised him as "Best Lawyer Trusts and Estates" (2022-2026) and for his work in Tax Law (since 2023). He is a widely published writer on taxation issues and regularly appears in mainstream media and presents at tax conferences and seminars. - Current at 03 June 2025

More by Arthur ATHANASIOU

An adviser’s duties to a client paper - 10-August-2022
Division 7A – the landscape shifts again paper - 26-May-2022
Promoter penalties - 01-February-2022
Promoter penalties paper - 18-October-2021
The ATO’s director penalty notice powers - 01-April-2019
Division 7A – Addressing some obscure provisions paper - 22-November-2018
Restructuring and Division 7A paper - 22-November-2018
President's report: 2016 – The end of the journey - 01-December-2016
President's report: Superannuation – A difficult evolution - 01-November-2016
President's report: Looking forward - 01-October-2016
Large withholders and DPNs - A bridge too far? - 01-September-2016
President's report: The future of tax is sooner than you think - 01-September-2016
President's report: Election’s over - What of proposed tax changes? - 01-August-2016
President's report: ATO to stand and deliver - 01-July-2016
President's report: A Budget for the future - Until the election! - 01-June-2016
President's report: Media and advocacy - 01-May-2016
President's report: Scrutinising the ATO’s scrutineers - 01-April-2016
President's report: Speaking up for the profession - 01-March-2016
President's report: 2016: A year of disruption and transition to digital communication - 01-February-2016
Accounting for tax: To deal or not to deal at arm’s length - 01-August-2015
Accounting for tax: Accountant as executor … really?! - 01-July-2015
Accounting for tax: Evasion and “the smell test”: Part 2 - 01-June-2015
Accounting for tax: Evasion and “the smell test”: Part 1 - 01-May-2015
Accounting for tax: A tale of two rulings or: How I learned to stop worrying and love uncertainty - 01-April-2015
Accounting for tax: Informal liquidations - 01-March-2015
Accounting for tax: Accountants’ negligence revisited - 01-February-2015
Accounting for tax: You say want a revolution – oops, “resolution”! - 01-December-2014
Accounting for tax: Get together (right now) – Ordinary income and Div 7A? - 01-November-2014
Accounting for tax: Discipline and focus: Part 2 - 01-October-2014
Accounting for tax: Discipline and focus: Part 1 - 01-September-2014
Accounting for tax: Boy, you’re gonna carry that weight a long time! - 01-August-2014
Accounting for tax: Management fees and other bruises - 01-July-2014
Accounting for tax: Accounting for loans - 01-June-2014
Accounting for tax: Avoiding client persuasion - 01-May-2014
Accounting for tax: Accounting for UPEs - 01-April-2014
Accounting for tax: Changing from cash to accruals accounting - 01-March-2014
Accounting for tax: Accounting for tax - Issues to consider - 01-February-2014
Trusts: Current state of play paper - 07-November-2013
Division 7A and complex structures - 01-October-2013
Division 7A and complex structures paper - 19-July-2013
Reducing penalties and reasonably arguable position paper - 18-October-2012
Ashes to ashes ...the Phoenix no longer rises - 01-September-2012
Voluntary disclosure: Reasonably arguable position - 01-August-2012
Voluntary disclosure: Reasonably arguable position paper - 01-June-2012
Dealing with UPEs in a post 16/12/2009 world paper - 03-May-2012
Trust resettlements - Adrift in Theseus’ ship - 01-December-2011
Stamp duty update for advisers of SMEs and private clients paper - 29-April-2011
Tax issues in property investment paper - 16-October-2009
Division 7A–The Commissioner’s discretion paper - 17-October-2008
DIV 7A - A brave new world paper - 18-June-2008
Division 7A: recent changes paper - 19-October-2007
Privative clauses - 01-July-2007
Member Profile: Arthur Athanasiou - 01-December-2006
Trusts 2 paper - 18-May-2006
Mythbusting Division 7A - 01-March-2006
Designing the right structure for business or investment paper - 23-November-2005
Division 7A revisited paper - 07-October-2005
Division 7A - quirks and traps seminar paper - 02-March-2005
GST & Property - Review of the law seminar paper - 10-November-2004
Debt forgiveness for trusts seminar paper - 29-April-2004
Taxation Advisers & Criminal Liability seminar paper - 24-February-2004
Who’d be an accountant? A review of the criminal penalty regime for taxation offences - 01-February-2004
Simplified Imputations Case Studies seminar paper - 30-April-2003
PSI - looking forward, looking back - 01-August-2002
The New Debt/Equity Rules - 01-May-2002
Personal services income - case studies - 20-August-2001
Personal services income - 18-July-2001
Part IVA - a level playing field? - 01-May-2001

Click here to expand/collapse more articles by Arthur ATHANASIOU.

This was presented at Division 7A Day .

Get a 20% discount when you buy all the items from this event.

shopping_cart Add all items to cart - $228.01

Individual sessions

Issues when dealing with loans and unpaid present entitlements

Author(s): Daniel SMEDLEY

Materials from this session:

Issues when dealing with loans and unpaid present entitlements paper

$75.00 non member price
shopping_cart Add to cart

Dealing with loans and unpaid present entitlements presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

shopping_cart Add all items to cart - $72.00

Restructuring and Division 7A

Author(s): Arthur ATHANASIOU

Materials from this session:

Restructuring and Division 7A paper

$75.00 non member price
shopping_cart Add to cart

Restructuring and Division 7A presentation
(Currently Viewing)

$15.00 non member price
shopping_cart Add to cart

shopping_cart Add all items to cart - $72.00

Division 7A – Addressing some obscure provisions

Author(s): Arthur ATHANASIOU

Materials from this session:

Division 7A – Addressing some obscure provisions paper

$75.00 non member price
shopping_cart Add to cart

Division 7A – Addressing some obscure provisions presentation

$15.00 non member price
shopping_cart Add to cart

shopping_cart Add all items to cart - $72.00

Workshop: Exploration of present day issues through case studies

Author(s): Daniel SMEDLEY

Materials from this session:

Workshop: Exploration of present day issues through case studies presentation

$15.00 non member price
shopping_cart Add to cart

Further details about this event:

Division 7A Day

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Restructuring and Division 7A presentation

Author profile

Arthur Athanasiou CTA-Life

More by Arthur ATHANASIOU

Individual sessions

Issues when dealing with loans and unpaid present entitlements paper

Dealing with loans and unpaid present entitlements presentation

Restructuring and Division 7A paper

Restructuring and Division 7A presentation

Division 7A – Addressing some obscure provisions paper

Division 7A – Addressing some obscure provisions presentation

Workshop: Exploration of present day issues through case studies presentation

Further details about this event:

Copyright Statement

Copyright Statement

Explore

Membership

Social